engaruh Pertumbuhan Perusahaan, Leverage dan Ukuran Perusahaan Terhadap Kinerja Keuangan
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Date
2017-07-20
Authors
Windariyani, Fitrima
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
This study aims to examine the effect of corporate growth and leverage on
financial performance with firm size as a moderating variable in non-financial
companies listed on the IDX period 2011-2015. The company's growth is
projected by comparison of total assets this year with total assets last year.
Leverage is proxied by the ratio of total liabilities to total equity owned by the
company. The company's financial performance is proxied with return on assets
(ROA) and return on equity (ROE). The data used are secondary data in the form
of annual reports of non-financial companies in Indonesia. This research was
conducted on 22 non-financial companies in Indonesia Stock Exchange. Sampling
technique using purposive sampling and meet the criteria of the sample. The
analysis technique used in this research is multiple regression analysis. The
results showed that the growth of the company have a positive effect the
financial performance of the same results indicated that the size of the company
positive have a effect the financial performance and leverage have a negative
effect on financial performance. The results of this study are expected to add to
the research literature on the factors that affect financial performance in non-
financial companies, and then further research is recommended to use another
proxy to measure the company's financial performance
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Manajemen dan Ilmu yang Berkaitan, Ilmu Ekonomi, Company Growth, Financial Performance